Certificate of Completion

City of Toronto

290 Yonge Street, Toronto, ON M5B 2L9

290 Yonge Street, Toronto, ON M5B 2L9

Eatons Department Store Renovations - Phase 2

Date certificate signed:

2002-02-27

Name of Owner

Sears Canada Inc.

Address of Owner

c/o Eatons, 290 Yonge Street, 7th Floor, Toronto, ON

Name of Contractor

PCL Contractors Canada Inc.

Address of Contractor

2085 Hurontario Street, Ste. 400, Mississauga, ON L5A 4G1

Sears Canada Inc., 290 Yonge Street, 7th Floor, Toronto, ON M5B 1C8